![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part I]](https://images.taxscan.in/h-upload/2025/07/23/500x300_2068009-cestat-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part I]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part I]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service...
![Penalty u/s 112(a) and 114AA cannot be Imposed on Customs Broker as Revenue fails to Prove Direct Involvement in Wrong Doing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/250x150_2064126-customs-broker-cestat-penalty-taxscan.webp "Penalty u/s 112(a) and 114AA cannot be Imposed on Customs Broker as Revenue fails to Prove Direct Involvement in Wrong Doing: CESTAT [Read Order]")
![No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/250x150_2052427-prohibition-lending-iec-cestat-penalty-imposed-us-114aa-customs-act-accepting-iec-import-firm-taxscan.webp "No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]")
![CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]](https://images.taxscan.in/h-upload/2025/06/15/250x150_2044767-cestat-re-determining-value-cds-imported-hp-india-transaction-value-customs-valuation-rules-taxscan.webp "CESTAT prohibit re-determining value of CDs imported by HP India without rejecting transaction value Customs Valuation Rules [Read Order]")
![No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Act-CESTAT-Sets-Aside-Penalty-S.114AA-of-Customs-Act-taxscan-1.jpg "No Retrospective Effect to S.114AA of Customs Act: CESTAT Sets Aside Penalty [Read Order]")
Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the tribunal lacks the authority to change the show cause notice or return the case to the original...
![Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Tribunal-Not-Competent-Tribunal-Not-Competent-to-Remand-Matter-Remand-Matter-Matter-Back-to-Authority-CESTAT-Remand-Matter-Back-to-Authority-taxscan3397.jpg "Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]")
![CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Excise-and-Customs-CESTAT-judgments-CESTAT-tax-news-TAXSCAN.jpg "CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]")
Export of Counterfeit 'VimalGutkha' in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reduced the penalty to ₹10 lakh and set aside another penalty under Section 114AA of the Customs Act, 1962,for the...
![Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Export-of-Counterfeit-Counterfeit-Customs-Act-CESTAT-Allahabad-Taxscan.jpg "Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]")
Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found in Export Proceeds Transaction [Read Order]
The Delhi High Court granted Writ Petition for Defreezing Bank Account as there was no Violation of FEMA (Foreign Exchange Management Act), 1999 or Customs Act, 1962 during the Export of Proceeds...
![Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found in Export Proceeds Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-High-Court-Writ-petition-FEMA-violation-Customs-Act-Defreezing-bank-accounts-taxscan.jpg "Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found in Export Proceeds Transaction [Read Order]")
No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) set aside the penalty under Section 114 AA, ruling that there was no violation of statutory provisions regarding...
![No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Hazardous-Materials-import-Statutory-provisions-Pollution-regulations-taxscan.jpg "No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]")
Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that imported goods cannot be confiscated under Section 111(m) of the Customs Act, 1962 for wrong...
![Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Delhi-Importe-Goods-Imported-Goods-Cannot-be-Confiscated-Section-111m-of-the-Customs-Act-Taxscan.jpg "Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]")
CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty levied on the misdeclaration of goods in order to avail ineligible drawback. The Appellant...
![CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-upholds-Penalty-ineligible-drawback-CESTAT-updates-Customs-TAXSCAN.jpg "CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]")